Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitioner's appeal; such relief cannot substitute for the statutory appellate remedy. The court found no error apparent on the face of the record warranting rectification, as the impugned orders required substantive examination rather than a manifest clerical mistake. Consequently the rectification orders were quashed, the order allowing the appeal was restored, and the petition was allowed. The HC emphasized that an aggrieved party must pursue the prescribed statutory remedy rather than seek recall via Section 161.
The HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitioner's appeal; such relief cannot substitute for the statutory appellate remedy. The court found no error apparent on the face of the record warranting rectification, as the impugned orders required substantive examination rather than a manifest clerical mistake. Consequently the rectification orders were quashed, the order allowing the appeal was restored, and the petition was allowed. The HC emphasized that an aggrieved party must pursue the prescribed statutory remedy rather than seek recall via Section 161.
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